Read the article

New penalty provisions for breach of public records regulations

On 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records ...

Read the article
Read the article

Have you had to wait a long time for a decision from a governmental authority or agency?

A new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long ...

Read the article
Read the article

A tax deduction could be required when an invoice is paid to a foreign company

As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is ...

Read the article
Read the article

Supplementary proposal regarding taxation of temporary work in Sweden

We have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, ...

Read the article
Read the article

Mikael Carlén wishes you a nice summer!

The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed ...

Read the article
Read the article

The Supreme Administrative Court clarifies the terms applying in granting expert tax relief

The Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be ...

Read the article
Read the article

Permanent stay still needs to be defined

In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent ...

Read the article
Read the article

Swedish Government presents exposure draft to the Council on Legislation proposing the introduction of the concept ”economic employer” in Sweden

On 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ...

Read the article
Read the article

These industries will be subject to a special control by the Swedish Tax Agency in 2018

On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra ...

Read the article
Read the article

Tax relief for limited tax liability taxpayers – a possibility?

An entity incurring limited tax liability but who requests to be taxed according to the Act on Income Tax can be covered by the regulations ...

Read the article
Read the article

Most popular Tax matters posts during 2017

During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...

Read the article
Read the article

Mikael Carlén wishes you Happy Holidays!

2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...

Read the article